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Hong Kong adopts IAS 32 and IAS 39

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01 Jun 2004

The Hong Kong Society of Accountants has adopted HKAS 32 Financial Instruments: Disclosure and Presentation and HKAS 39 Financial Instruments: Recognition and Measurement, effective 2005. These are the same as IAS 32 (revised 2003) and IAS 39 (revised 2004) except for certain transition provisions.

HKAS 32 and 39 are available on the HKSA Website.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.